Transcript The OECD’s GRP

THE OECD’S GLOBAL
RELATIONS
PROGRAMME IN
TAXATION
1. Welcome / Introduction / Objectives
4 key questions
Who are
we?
What do
we do?
How do
we do
it?
What
happens
next?
2
The OECD
Our
Mission....
Better Policies
for Better Lives
Our
Vision....
A stronger,
cleaner, fairer
world
Our
Means
Developing
standards in
key areas
Experience
sharing and
peer review
Measuring,
analysing and
comparing
data
3
OECD - Who we are
Council
Oversight and
Strategic Direction
[34 member countries]
Committees
Standard setting,
Monitoring and
Peer Reviews
[34 members + 5
participants to CFA]
Secretariat
Research, Analysis
and Policy
Recommendations
4
The Committee on Fiscal Affairs:
What we do
Develop and assist implementation of
•
•
•
•
•
•
•
a Model Convention for Tax Treaties
Guidelines for Transfer Pricing and the taxation of MNEs
Global standards on Exchange of Information
Tax Policies for Growth
Statistics for tax policy making
International VAT/GST Guidelines
Countering aggressive tax planning and tackle base erosion and profit
shifting (BEPS), as well as
Build effective tax administrations
Improve capacity of tax officials
5
Building capacity and sharing experience –
the GR programme
75events
per year
Around
20
locations
over the
world
•
•
•
•
•
1800
officials from
100 +
countries
Dialogue between serving tax officials
Demand – driven
Global Reach
Capacity-building
Partnership based with countries and international organizations
6
Sharing OECD tax knowledge
7
Finding further information
8
Finding further information
9
Who makes the programme possible?
In kind contributors
Cash contributors
•hosting events
•providing experts
•Carrying out the
independent evaluation
10
Cash contributors in 2012
Japan
Australia
Korea
Turkey
United Arab Emirates
Netherlands
Italy
Spain
11
Countries hosting events (2013)
Other countries
Multilateral Tax
Centres:
•
•
•
•
•
Austria
Hungary
Korea
Mexico
Turkey
•
•
•
•
•
•
•
•
•
Azerbaijan
Brazil
China
Costa Rica
Hong Kong
India
Indonesia
Korea
Malaysia
• Mauritius
• Peru
• Russia
• Saudi Arabia
• Singapore
• Slovenia
• South Africa
• Uruguay
12
Countries providing experts (2013)
•
•
•
•
•
•
•
•
•
•
Australia
Austria
Belgium
Canada
Chile
PR China
Denmark
Estonia
Finland
France
•
•
•
•
•
•
•
•
•
•
Germany
Hungary
India
Indonesia
Israel
Italy
Japan
Korea
Mexico
Netherlands
•New Zealand
•Norway
•Portugal
•Singapore
•South Africa
•Spain
•Sweden
•Switzerland
•Turkey
•United Kingdom
•United States
13
Supporters of this event
Special thanks for this event to
Host country
Contributors to
programme delivery
costs
Japan,
Other OECD countries
Countries which send
experts
Countries which send
participants
And you!
14
OECD’s Global Relations Programme:
a two – way street
15
CFA’s Advisory Group for Co-operation with
Non-OECD Economies (AGCNOE)
• Membership consists of non-OECD economies,
OECD countries and regional organisations.
• Advise the CFA on:
– the Global Relations Programme (GRP) from the
Non-OECD country’s perspective;
– the management, delivery, and future direction of the GRP; and
– the non-OECD country’s views and perspectives on OECD work
in the area of taxation.
• Meeting Frequency: Once a year
16
We need your ideas
Working
Parties
Advisory
Group of
Cooperation
with
Partners
Global
Relations
Programme
Annual Report
CTPA
Your
discussions
+
evaluation
form
Independent
Evaluation
Service
17
What happens in the next week?
You will have the opportunity
to take part in active and
inclusive discussions
You will be asked to share your
country’s perspectives on the
topics under discussion
Your feedback will be sought
to help us improve the
Programme
18
What participants thought of GR events...*
Applicability of acquired knowledge
Facilitation method
Usefulness of event materials
Benefit of exchanging information in an
international context
Overall satisfaction with learning event
0
* Survey to all participants in GR events during 2011
0.5
1
1.5
2
2.5
3
3.5
4
4.5
5
19
And when you go back home?
You will take information, solutions
and ideas back to your
administration.
We will expect you to discuss these
with colleagues and management
through seminars and other events.
We may ask you what you have
done and what impact this has had
20
For more information
http://www.oecd.org/tax/globalrelationsintaxation/
[email protected]
21
TRANSFER PRICING CASE
STUDIES WORKSHOP
22
Aims of this week
 This week we will:
• Discuss developments in transfer pricing
• Focus on your real (anonymised) case-studies
You are the key making this week
successful!
23
Welcome!
Let’s take a few minutes to discuss...
 Who are we?
 Ms. Geri Porteous (Canada)
 Naohito Suzuki (OECD Secretariat)
 Who are you?
 what is your transfer pricing experience?
 what are your objectives for this week?
24
QUESTIONS ?